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HMRC internal manual

Business Income Manual

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HM Revenue & Customs
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Grant aided bodies: contents

There are a number of business support bodies that provide services formerly delivered by central or local government. The taxation treatment of income and expenditure of such a body is determined by whether the body’s activities (in whole or in part) comprise the carrying on of a trade.

This section is about the taxation of the bodies themselves. The rules about deductibility of contributions to some such bodies are explained in BIM47610.

This chapter covers: